J. Gerber & Co. v. United States

Wilson, Judge:

The merchandise in the case at bar, described on the invoice as “Christmas Tree Sets,” was classified by the collector under paragraph 1518(a) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, at the rate of 35 per centum ad valorem as articles, not specially provided for, in chief value of artificial flowers, composed of “other” materials.

Plaintiff claims that the imported merchandise (plaintiff’s brief, pagel) —

* * * is not an article in chief value of…